F&A Services are desperately seeking a significant shift in value proposition. CFOs are no longer focused solely on cost reduction. Labor arbitrage is tiring out and providing diminishing incremental returns. On one hand, the F&A Services market is slowing down and is in danger of commoditization, but on the other hand, emerging technologies promise credible value creation levers to make a significant difference. The predominant cost-saving focus for F&A services is shifting to doing a lot more with a lot less. We at HfS are calling it F&A 3.0 (see Exhibit 1). Uncovering F&A 3.0 solutions and services is the focus of our F&A research for 2018. One solution that typifies F&A 3.0 is the Genpact—Lease Accelerator partnership.